Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The tax authority amended Circular No. 9 of 2022 to reflect the Finance Act, 2025 change extending the investment deadline under clause (23FE) of section 10 of the Income-tax Act from 31 March 2025 to 31 March 2030, effective 1 April 2025. References to 31 March 2024 in the circular's opening paragraph and paragraphs 4.6.2 and 4.6.3 are to be read as 31 March 2030 from 1 April 2025.
The tax authority amended Circular No. 9 of 2022 to reflect the Finance Act, 2025 change extending the investment deadline under clause (23FE) of section 10 of the Income-tax Act from 31 March 2025 to 31 March 2030, effective 1 April 2025. References to 31 March 2024 in the circular's opening paragraph and paragraphs 4.6.2 and 4.6.3 are to be read as 31 March 2030 from 1 April 2025.
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